Page 4 - User Friendly Budget

District Budget Overview

The Purpose of the Budget

The District’s Budget is an expression in dollars of its educational program. The budget serves
as an outline for estimated revenue and expenses for the fiscal year and is intended to serve a varie-
ty of purposes:
 A financial plan outlining proposed District goals and actions

 A reflection of educational philosophy
 A statement of District priorities
 A description of the education plan and resources to support the plan
 An accountability tool

 A public information document

Fund Budgeting

The State requires the use of various funds based on the type of revenues and expenditures.
The General Fund is the primary operating fund and it is used to account for the ordinary opera-
tions of the District. The general fund includes all transactions except those accounted for in a spe-
cialized fund, such as the Charter Schools Fund, Cafeteria Fund or Capital Projects Fund.

Orange Unified School District (C) Copyright September 2017 All Rights Reserved 4